Cash and bank and general ledger journal must be built .
现金和银行都要建日记账和总账。
When the returned product is re-entered into the inventory ledger , it starts incurring inventory carrying costs , and takes up warehouse space .
当退货产品重新进入库存总账,就会发生库存占用成本,且占用仓库容积。
On the spending side of the ledger , I can 't dispute alan 's general notion that the federal government is too big and spends too much money -- we 've agreed on that point since we both worked in the ford administration more than 30 years ago .